Judge Christian N. (“Speedy”) Weiler judge-splains withdrawing Rule 90(f) deemed admissions to Simon Barkagan & Tatyana Barkagan, Docket No. 17023-21, filed 12/22/25, a;though I am sure their trusty attorneys, the Jersey Boys, need no such explanation.

The Barkagans left some IRS Requests fir Admissions unanswered, so deeming same admitted, IRS seeks summary J. Of course, the admissions encompass “the ultimate issues of this case; alleged understatement of income, the substantiation and business purpose of deductions claimed, and the existence of fraud.” Order, at p. 2. Properly-drawn requests for admissions should be entitled “Come out with your hands up.”

Withdrawing deemed admissions requires the party opposing to show that witnesses are now unavailable, additional expense and delay now needed to obtain evidence; having to go to trial to prover what is now withdrawn is not reason to deny withdrawal.

Here, though for want of evidence the Barkagans’ trusty attorneys can’t withdraw all deemed admissions, those related to fraudulent intent are withdrawn. These are questions of fact and are inappropriate for summary adjudication.

So IRS’ summary J motion is held in abeyance until the parties file status reports stating what they can stip out.

Translated from Judgespeak, that means settle this case, guys.